Swiss company minimum capital calculator.

For a Swiss AG (Aktiengesellschaft), the statutory minimum share capital is CHF 100,000 under OR article 621. At least CHF 50,000 or 20 percent of the share capital, whichever is higher, must be paid in at formation under OR article 632. The remainder stays callable on the shareholders.

For a Swiss GmbH (Gesellschaft mit beschränkter Haftung), the statutory minimum share capital is CHF 20,000 under OR article 773, and the full amount must be paid in at formation under OR article 777c. There is no partial-payment option for a GmbH.

For a sole proprietorship (Einzelfirma) or a branch (Zweigniederlassung), there is no minimum capital. A sole proprietorship becomes Handelsregister-mandatory at CHF 100,000 annual turnover (OR art. 931 para. 1); a branch posts no capital but must appoint a Swiss-resident representative.

On top of the statutory minimum, expect federal issuance stamp duty of 1 percent on paid-in capital above the CHF 1,000,000 lifetime exemption (StG art. 5 and 6), the federal Handelsregister fee (CHF 420 for a new AG or GmbH under the GebV-HReg), the notary's fee under cantonal notarial law, and an annual cantonal capital tax on equity. On CHF 1 million of taxable equity in a company without profit, the 2026 capital tax in the cantonal capital is CHF 680 in Zug, CHF 1,677 in Zurich and CHF 3,992 in Geneva, and reaches CHF 4,976 in Neuchâtel.

Share capital vs paid-in capital

The single most common founder misconception. For an AG the authorised share capital is the nominal total of shares issued (CHF 100,000 minimum, OR art. 621). The paid-in capital is the amount actually deposited into the Swiss bank consignment account at formation — CHF 50,000 or 20 percent, whichever is higher (OR art. 632). The unpaid remainder is a legal claim on the shareholders that the board can call up later, but it never sat in the company's account on day one. If you want to register a Swiss AG, plan around the paid-in figure, not the authorised total.

For a GmbH the question is simpler: authorised and paid-in are identical. The full CHF 20,000 is deposited at formation under OR art. 777c, and the distinction only re-emerges if you register a Swiss GmbH and later convert it upward into an AG, which triggers a capital top-up to CHF 100,000.

What you can contribute: cash or Sacheinlage

Swiss law allows both AG and GmbH capital to be contributed in non-cash form: real estate, machinery, intellectual-property rights, receivables, even going-concern businesses. This is the Sacheinlage route (in-kind contribution) under OR articles 634 to 635a. The asset must be capable of being shown on the balance sheet, transferable to the company and realisable, and the company must be free to dispose of it once registered. The contribution is agreed in writing, the articles state the asset and its valuation, and the founders' report on the valuation must be confirmed by a licensed auditor. The calculator flags the in-kind mode but does not value the asset; that work sits with the founders and the auditor who confirms their report.

Where the capital sits before the company exists

The paid-in portion is deposited in a Kapitaleinzahlungskonto, a capital-deposit or consignment account, at a Swiss bank. The bank issues a capital-deposit certificate that the notary physically requires for the incorporation deed. The funds are blocked until the company is entered in the Handelsregister, which typically takes 7 to 21 days of cantonal processing, and release to the operating account on entry. Foreign founders often stall here more than at the notary. Allow two to six weeks for account opening if your beneficial owners sit outside the EU and are subject to enhanced customer due diligence.

Minimum nominal value per share (post-2023 CO reform)

Since the 2023 Swiss Code of Obligations reform, in force 1 January 2023, a share's nominal value only has to be greater than zero (OR art. 622 para. 4); the former one-centime floor no longer applies. This matters if you plan to issue a large number of small-denomination shares for employee participation or fractional cap-table design. The authorised share-capital total does not change.

Swiss-resident signatory requirement

Not a capital topic per se, but a formation prerequisite every foreign founder searches for adjacently. At least one person with authority to represent the company must reside in Switzerland — a board member or officer with signing power for an AG (OR art. 718.4), a managing officer for a GmbH (OR art. 814.3). If you do not have a Swiss-resident person on the cap table, plan for a Swiss company formation (AG, GmbH, branch) engagement that includes a nominee director arrangement.

It does not quote your notary's fee

The Handelsregister fee is fixed federally (CHF 420 for a new AG or GmbH under the GebV-HReg). The notary's fee follows cantonal notarial law and the scope of the engagement, so it sits outside the tool. For a real quote, see non-capital formation fees and process.

It does not value your in-kind contribution

Sacheinlage valuation is regulated work for a licensed auditor. The tool surfaces the fact that an in-kind mode triggers the founders'-report and auditor-confirmation steps (OR art. 634, 635 and 635a), but it cannot produce a CHF value for your building, your software, or your receivables.

It does not replace legal advice

The figures here are statutory minima under Swiss federal law as in force in October 2026. Your formation deed and articles of association interact with tax treaties, shareholder agreements, and regulatory regimes that a calculator cannot model.

It does not cover FINMA-regulated activities

Banks, portfolio managers, fund managers, insurers, and payment-service providers all face materially higher statutory capital minima. If you toggled the FINMA flag, see FINMA-regulated activity capital minima and talk to a specialist before modelling capital need.

Step 1 — Draft the articles of association

Your notary or counsel drafts the articles with the chosen legal form, capital amount, shareholders or partners, board composition, and the signatory rule. Typical time: 3 to 7 days including review.

Step 2 — Open a Kapitaleinzahlungskonto

The founders open a capital-deposit account at a Swiss bank and transfer in the paid-in portion. Residents typically clear this in 1 to 3 days; non-EU beneficial owners frequently face enhanced customer due diligence and should plan two to six weeks, sometimes with a bank introduction or correspondent-bank arrangement. The bank issues a capital-deposit certificate the notary will physically require.

Step 3 — Notarial deed

The Swiss notary records the incorporation act, cross-checks the bank certificate against the articles, and prepares the Handelsregister filing package. Typical time: one day at the notary's office.

Step 4 — Handelsregister entry releases the capital

Cantonal Handelsregister processing is 7 to 21 days depending on canton and workload. On entry, the company legally comes into existence, the consignment account unblocks, and the funds release to the operating account. The public zefix.ch record is updated within hours of cantonal entry.

What is the same in every canton

Minimum share capital is federal. Every canton enforces the same CHF 100,000 AG threshold (OR art. 621), the same CHF 20,000 GmbH threshold (OR art. 773), and the same paid-in rule. The 1 percent federal issuance stamp duty with CHF 1,000,000 lifetime exemption (StG art. 5 and 6) is also federal and does not change by canton.

What differs by canton

Cantonal capital tax on company equity differs widely. On CHF 1 million of taxable equity in a company without profit, the 2026 capital tax in the cantonal capital is CHF 217 in Bern, CHF 680 in Zug, CHF 1,677 in Zurich, CHF 3,992 in Geneva and CHF 4,976 in Neuchâtel; Uri, Obwalden, Nidwalden and Appenzell Innerrhoden charge a CHF 500 minimum tax instead. Cantons may credit profit tax against capital tax (StHG art. 30 para. 2), and twelve do so, among them Bern, Geneva, Schwyz, Ticino and Vaud, so a profitable company there pays less capital tax or none. Notary fees follow cantonal notarial law; the Handelsregister fee is federal and the same everywhere. The combined profit-tax rate (federal, cantonal, communal and church tax) runs from 11.66 percent in Lucerne to 20.25 percent in Bern (tax year 2026, cantonal capitals, CHF 1 million of profit before tax).

Low-tax cantons: a short tour

In 2026 the lowest combined profit-tax rates among the 26 cantonal capitals are Lucerne at 11.66 percent, Zug at 11.71 percent and Nidwalden at 11.97 percent. Zug adds a capital tax of CHF 680 a year on CHF 1 million of equity, which is why most holding and crypto structures default there; see our Zug canton overview. Appenzell Innerrhoden follows at 12.66 percent. Schwyz charges CHF 351 on CHF 1 million of equity and credits profit tax against it, so a profitable Schwyz company pays no capital tax. The calculator shows the 2026 capital tax and the combined profit-tax rate for each of the 26 cantonal capitals.

Minimum nominal value per share

Since the reform came into force on 1 January 2023, a share's nominal value only has to be greater than zero (OR art. 622 para. 4), replacing the former one-centime floor. This does not change the share-capital total but gives you more flexibility in share-count design, useful for employee-participation plans or fractional cap-table arrangements.

Capital band (Kapitalband)

The capital band (OR art. 653s–653v) lets the articles authorise the board of directors, for up to five years, to increase and reduce the registered share capital within a range of up to 50 percent above and 50 percent below the registered amount. The articles may limit the board to increases only or reductions only, and a power to reduce is available only to companies that have not opted out of the limited audit. Each change still needs a notarised board resolution amending the articles, and a reduction follows the creditor-protection, interim-accounts and audit-confirmation rules of an ordinary capital reduction (OR art. 653u). The practical gain is that capital moves within the band without a new shareholders' meeting.

Foreign-currency capital

Since 2023, OR art. 621 para. 2 allows share capital in a foreign currency that is essential to the company's business; for an AG it must be worth at least CHF 100,000 at formation. The admissible currencies are the British pound, euro, US dollar and yen (HRegV art. 45a and annex 3), and the accounts must then be kept in the same currency. For tax, profit is converted into Swiss francs at the average exchange rate of the tax period (DBG art. 80 para. 1bis). This answers the recurring long-tail question of whether you can run a Swiss AG with a EUR cap table without converting to CHF at every step.

Portfolio manager / trustee (FinIA)

A FinIA-licensed portfolio manager carries a CHF 100,000 minimum capital plus scaling own-funds requirements that grow with assets under management. See our overview of FINMA-regulated activity capital minima for the fuller picture.

Bank (BankG)

A licensed bank under the Swiss Banking Act (BankG) carries a CHF 10,000,000 minimum capital. Substance requirements (compliance, risk, internal audit, operating presence) materially exceed the capital line.

Insurance (ISA)

Insurance capital minima vary by segment under the Insurance Supervision Act and scale with technical provisions. These figures sit outside the calculator; specialised scoping applies.